Previdenciário
Autor | Fabiana Pacheco Genehr |
Páginas | 35-36 |
Page 35
Súmula n. 311 - BENEFÍCIO PREVIDENCIÁRIO A DEPENDENTE DE EX-EMPREGADO. CORREÇÃO MONETÁRIA. LEGISLAÇÃO APLICÁVEL
O cálculo da correção monetária incidente sobre débitos relativos a benefícios previdenciários devidos a dependentes de ex-empregado pelo empregador, ou por entidade de previdência privada a ele vinculada, será o previsto na Lei n. 6.899, de 8.4.1981.
Súmula n. 368 - DESCONTOS PREVIDENCIÁRIOS E FISCAIS. COMPETÊNCIA. RESPONSABILIDADE PELO PAGAMENTO. FORMA DE CÁLCULO (redação do item II alterada na sessão do Tribunal Pleno realizada em 16.4.2012)
I - A Justiça do Trabalho é competente para determinar o recolhimento das contribuições i scais. A competência da Justiça do Trabalho, quanto à execução das contribuições previdenciárias, limita-se às sentenças condenatórias em pecúnia que proferir e aos valores, objeto de acordo homologado, que integrem o salário de contribuição.
II - É do empregador a responsabilidade pelo recolhimento das contribuições previdenciárias e i scais, resultante de crédito do empregado oriundo de condenação judicial, devendo ser calculadas, em relação à incidência dos descontos i scais, mês a mês, nos termos do art. 12-A da Lei n. 7.713, de 22.12.1988, com a redação dada pela Lei n. 12.350/2010.
III - Em se tratando de descontos previdenciários, o critério de apuração encontra-se disciplinado no art. 276, § 4º, do Decreto n. 3.048/1999 que regulamentou a Lei n. 8.212/1991 e determina que a contribuição do empregado, no caso de ações trabalhistas, seja calculada mês a mês, aplicando-se as alíquotas previstas no art. 198, observado o limite máximo do salário de contribuição.
OJ-SDI-I n. 363 - DESCONTOS PREVIDENCIÁRIOS E FISCAIS. CONDENAÇÃO DO EMPREGADOR EM RAZÃO DO INADIMPLEMENTO DE VERBAS REMUNERATÓRIAS. RESPONSABILIDADE DO EMPREGADO PELO PAGAMENTO. ABRANGÊNCIA. DJ 20, 21 e 23.5.2008
A responsabilidade pelo recolhimento das contribuições social e i scal, resultante de condenação judicial referente a verbas remuneratórias, é do empregador e incide sobre o total da condenação. Contudo, a culpa do empregador pelo inadimplemento das verbas remuneratórias não exime a responsabilidade do empregado pelos pagamentos do imposto de renda devido e da contribuição previdenciária que recaia sobre sua quota-parte.
OJ-SDI-I n. 368 - DESCONTOS PREVIDENCIÁRIOS. ACORDO HOMOLOGADO EM JUÍZO. INEXISTÊNCIA DE VÍNCULO EMPREGATÍCIO. PARCELAS INDENIZATÓRIAS. AUSÊNCIA DE DISCRIMINAÇÃO. INCIDÊNCIA SOBRE O VALOR TOTAL...
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PEÇA SUA AVALIAÇÃO- Súmulas, OJs e Precedentes Normativos do TST, por assunto
- Direito Material
- Abandono de emprego
- Adicionais
- Aposentadoria e previdência privada
- Compensação
- Contrato de trabalho
- FGTS
- Gratificações
- Jornada de trabalho
- Mandato
- MPT
- Prescrição
- Previdenciário
- Profissões regulamentadas
- Quadro de carreira e equiparação salarial
- Regime celetista e estatutário
- Reintegração e estabilidade
- Rescisão de contrato
- Remuneração e salário
- Responsabilidade
- Sindicato e sindical
- Tempo de serviço
- Trabalho da mulher
- Trabalho do menor
- Transferência
- Diversos
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